Version Superseded: 01/04/2009
Point in time view as at 21/07/2008.
Finance Act 2007, Cross Heading: Tidying up of Chapter 2 of Part 4 of FA 1996 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6(1)Chapter 2 of Part 4 of FA 1996 (loan relationships) is amended as follows.U.K.
(2)In section 103(3) (loan relationships: interpretation), omit “or” at the end of paragraph (a) and after paragraph (b) insert “or
(c)any basic life assurance and general annuity business,”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In Schedule 11, omit paragraph 1(1A) to (1C).
Textual Amendments
F1Sch. 10 para. 6(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(p)
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